' тут происходит транспонирование с листа "+++++" на лист result
Const Lines = 8, SpaceLine = 5, Col = 3
  Dim endRow&, startRow&, cRow&, resRow&
    endRow = pluslist.Cells(pluslist.Rows.Count, Col).End(xlUp).Row
    resRow = 1
    
    For startRow = 5 To endRow Step Lines
        If startRow + Lines > endRow Then cRow = endRow - startRow + 1 Else cRow = Lines
        resultlist.Cells(resRow, 1).Resize(Col, cRow).Value = _
            WorksheetFunction.Transpose(pluslist.Cells(startRow, 1).Resize(cRow, Col).Value)
        resRow = resRow + Col + SpaceLine
    Next
    resultlist.Select
    End If

'тут сравнение массивов и должна быть перезапись значениями
Dim A(), C() As Boolean
Dim k, l As string
ReDim Preserve A(resultlist.Cells(Rows.Count, 1).End(xlUp).Row, Lines)
ReDim Preserve C(criterialist.Cells(Rows.Count, 1).End(xlUp).Row, criterialist.Cells(2, Columns.Count).End(xlToLeft).Column)
For k = 1 To Lines
    For l = 1 To 4
        If A(8, k) = C(7, l) Then
        resultlist.Cells(l, k).Value = criterialist.Cells(k, l + 1).Value
    k = k + 1
    l = l + 2
        End If
    Next l
Next k